The Influence of Inspection Findings Emphasis on Auditor Mindsets and Judgments in Audits of Complex Estimates

I would like to thank Brian Mayhew, my dissertation chair, as well as the other members of my dissertation committee, Dereck Barr-Pulliam, Markus Brauer, Emily Griffith, and Karla Zehms, for their helpful insights and encouragement. I thank Emily Griffith for sharing the experimental instrument from Griffith et al. (2015). I am grateful to the auditors who participated in the study and Abe Carr for research assistance. I also appreciate helpful comments from Kris Hoang (editor), two anonymous reviewers, attendees at the 2018 American Accounting Association (AAA) Audit Midyear Meeting, and workshop participants at Cornell University, University of San Diego, University of Wisconsin–Madison, University of Wisconsin–Milwaukee, and Virginia Tech. The author of this publication has no conflicts of interest related to this research.

This paper is based on my dissertation at the University of Wisconsin–Madison.

Amy C. Tegeler, University of Wisconsin–Milwaukee, Lubar College of Business, Milwaukee, WI, USA.

Supplemental materials are available online, as linked in the text.

Editor’s note: Accepted by Kris Hoang, under the Senior Editorship of Charles D. Bailey.